Ordinance no 17/2015 on regulation of some fiscal-budgetary measures and amendments to certain legislation, was published into Official Gazette no 540/20.07.2015 Individuals, private legal entities and entities without legal status are no longer required to stamp the declarations, applications or other documents submitted to institutions or public authorities, as well as...
Law no 209/2015 on the cancellation of certain tax obligations, was published into Official Gazette no 540/20.07.2015 The main provisions of the Law are: The Law cancels main tax liabilities as well as related interest and penalties set by the tax authorities by tax decision issued and communicated to the taxpayer: - as...
Law no 187/2015 for approving Emergency Government Ordinance no 6/2015 for amending Law no 571/2003 regarding Fiscal Code, was published into Official Gazette no 499/07.07.2015 Seven criteria are provided for establishing whether the activity performed by an individual can be classified as dependent or independent activity. Independent activity - any activity performed...
Law no 186/2015 for approving Emergency Government Ordinance no 8/2015 for amending certain normative acts, was published into Official Gazette no 495/06.07.2015 The law repeals the taxation of tip, as well as the obligation to register the tip on a separate tax receipt. The obligation to register personal money owned by employees...
Government Decision no 367/2015 for amending and the Methodological Norms for the application of Law no. 571/2003 regarding the Fiscal Code, was published into Official Gazette no 373/28.05.2015 Income tax It is regulated the taxation of tips. The income received by individuals in the form of tips represents income from other sources...
Order no 513/2015 for approving the model and content of Personal Cash Register as well as the procedure for registration of the Register with the tax authorities, was published into Official Gazette no 300/30.05.2015. The economic operator is required to prepare Personal Cash Register (Register) for each unit of sale of...
Emergency Ordinance no 8/2015 amending certain normative acts, was published into Official Gazette no 285/28.04.2015 Government Emergency Ordinance 28/1999 regarding economic operators’ obligation to use fiscal electronic marking devices was amended. Tip is defined as "any amount of money offered voluntarily by the client, in addition to the value of the delivered...
Emergency Ordinance no 6/2015 amending Law no. 571/2003 regarding the Fiscal Code, was published into Official Gazette no 250/14.04.2015. VAT The reduced VAT rate of 9% will apply for the delivery of the following goods: - foods, including beverages, excluding alcoholic drinks, live animals and bird s, seeds, plants and ingredients used in the...
Law no 70/2015 to strengthen financial discipline regarding cash receipts and payments, was published into Official Gazette no 242/09.04.2015 Cash transactions between economic entities Receipts and payments transactions made by legal persons, freelancers and other entities with or without legal personality will only be undertaken by non-cash payment instruments, except cash limits...
Law no 12/2015 for amending Law no 53/2003 - Labour Code, was published into Official Gazette no 52/22.01.2015 The main amendments to the Labour Code are: Unfounded absences and holidays leave without pay shall be deducted from the length of service. Salary received by temporary employee for each job can not be lower...
